Curricular Unit:			Code:
Corporate Tax System			870FEMP
Year:	Level:	Course:	Credits:
3	Undergraduate	Commercial Management and Accounting	5 ects
Learning Period:		Language of Instruction:	Total Hours:
		Portuguese/English	65
Learning Outcomes of the Curricular Unit:
Objective of the course and skills to achieve: It is intended to teach students specialized training in the field of Corporate Taxation through knowledge of the fundamental concepts of tax planning, tax benefits, tax procedures and process, the system of tax offenses; as the inspection procedure. Skills sought: to be able to understand the operation of the tax law in terms of its operational dimension, with direct impact on corporate life.
Syllabus:
TO KNOW THE PORTUGUESE TAX LAW SYSTEM AND THE RULES WHICH APPLIES TO THE COMPANIES.
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
Teaching unit: the discipline is composed of several units Semester Theoretical and practical: The teaching hours are distributed equitably Description: Presentation of legal phenomena in the context of the rules governing the legal relations of individuals and companies in the field of taxation. Objectives: These units are intended to introduce students to the discipline of nuclear information on taxes. Aims to promote critical reflection on the mechanisms of taxation.
Teaching Methodologies (Including Evaluation):
A System of continuous assessment: - 2 Frequencies written, duration of 1 hour each with a weighting of 45% each, total weight of just 90%; - Attendance and participation in classes: weighting of 10%. Note 1: Students should have a minimum score of 8 (eight) values in the 1st frequency to undergo 2nd Frequency, and also this will have to have a minimum score of 8 (eight) values. Scheme of Exam: - One written exam lasting 2 hours, with a weighting of 100%. Note 2: Students to undergo each time point (continuous assessment and final examination) should meet the mandatory 50% attendance at lectures.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
The proposed methodologies are consistent with the learning objectives of the unit, in a way that they establish a close and continuous coordination between theoretical concepts, practical examples and problem solving. This approach enables the interpretation and practical application of the law and concepts and jurisdictional methods.
Reading:
1. CASALTA NABAIS, J. Direito Fiscal, Almedina, Coimbra, 11ª ed., 2019. 2. CASALTA NABAIS, J. O Dever Fundamental de Pagar Impostos, Almedina, Coimbra, CASALTA NABAIS, J.: Almedina, Coimbra, 2015. 3. LEITE CAMPOS, DIOGO e LEITE DE CAMPOS, MÓNICA Direito Tributário, Almedina, Coimbra, 1996 4. FREITAS PEREIRA, M.H. Fiscalidade, Almedina, Coimbra, 6ª ed., 2018. 5. MARCOS, ANTÓNIO Direito dos Contribuintes à Segurança Jurídica, CETA, Edições da Universidade Fernando Pessoa, Porto, 1997 6. SÁ GOMES, NUNO Teoria Geral dos Benefícios Fiscais, in Ciência e Técnica Fiscal, nº 165, Lisboa, 1991 7. SÁ GOMES, NUNO Manual de Direito Fiscal, Vol. II, in Ciência e Técnica Fiscal, nº 174, Lisboa, 1996